RHINO ENTERPRISES GROUP INC
10SB12G/A, EX-23.0, 2000-06-23
BLANK CHECKS
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DAVID E. COFFEY
CERTIFIED PUBLIC ACCOUNTANT
3651 LINDELL RD., SUITE H
LAS VEGAS, NV  90103
(702) 871-3979



                                   April 25, 2000

To  Whom It May Concern:
Re: Framing Systems, Inc.

     I hereby give you permission to use the financial statements
dated December 31, 1997 which I audited in your filings with the
Securities and Exchange Commission.

/s/ DAVID COFFEY
David Coffey
Certified Public Accountant




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